Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 31 - Alcohol Beverage Dealers |
Subpart B - Administrative Provisions |
§ 31.15 - Disclosure of information.
Latest version.
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§ 31.15 Disclosure of information.
Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law.